Supplementary Provisions, Article 1Effective Date

一the provisions of Article 8 amending Article 90-11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions amending Article 90-11-3, paragraphs (1) and (2) of that Act, the provisions amending Article 90-12 of that Act, the provisions amending Article 90-13 of that Act and the provisions amending Article 90-14 of that Act (including its caption), and the provisions of Article 99 of the Supplementary Provisions: May 1, 2015;

二the following provisions: July 1, 2015;

イからニまでOmitted

ホthe provisions of Article 8 amending Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39 of that Act, the provisions amending the items of Article 42, paragraph (2) of that Act, the provisions renumbering that Article as Article 41-22 of that Act and adding one Article after that Article, the provisions amending Article 70-2, paragraph (2), item (i) of that Act, the provisions amending Article 70-3, paragraph (3), item (i), (a) of that Act and the provisions amending Article 93, paragraph (1), item (i) of that Act;

三the following provisions: October 1, 2015;

イからハまでOmitted

ニthe provisions of Article 8 amending Article 85, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 86, paragraph (1) of that Act, the provisions amending the caption of Article 86-4 of that Act, the provisions amending Article 87-7, paragraph (2) of that Act and the provisions amending Article 88-3, paragraph (2) of that Act;

四the following provisions: January 1, 2016;

イ及びロOmitted

ハthe provisions of Article 8 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-8" with "Article 9-9"), the provisions amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of that Act, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-4, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 8-5, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act (excluding the part concerning item (i) of that Article), the provisions amending Article 9-3-2, paragraph (1) of that Act, the provisions amending Article 9-8 of that Act, the provisions adding one Article after that Article in Chapter II, Section 1 of that Act, the provisions amending Article 10 of that Act, the provisions deleting Article 10-2 of that Act, the provisions amending Article 10-2-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that Article as Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (including its caption), the provisions deleting Article 10-5-2 of that Act, the provisions amending the caption of Article 10-5-3 of that Act, the provisions amending that Article (excluding the part adding "; hereinafter referred to as 'Certified Business Innovation Support Organizations, etc.' in this paragraph" after "including those" in paragraph (1) of that Article, the part adding "(hereinafter referred to as 'business improvement guidance and advice documents' in this paragraph)" after "those specified by Order of the Ministry of Finance", the part adding "excluding Certified Business Innovation Support Organizations, etc.;" after "those (", and the part replacing "March 31, 2015" with "March 31, 2017" and "the documents" with "the business improvement guidance and advice documents delivered to it as assets contributing to the improvement of its management"), the provisions renumbering that Article as Article 10-5-2 of that Act, the provisions amending Article 10-5-4 of that Act, the provisions renumbering that Article as Article 10-5-3 of that Act, the provisions amending Article 10-5-5 of that Act, the provisions renumbering that Article as Article 10-5-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part adding one item after paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provisions amending item (i) of the table in Article 11, paragraph (1) of that Act, the provisions amending Article 11-3, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "the following paragraph"), the provisions amending Article 13, paragraph (2) of that Act, the provisions deleting Article 13-2 of that Act, the provisions amending Article 13-3, paragraph (2) of that Act (excluding the part replacing "specified buildings, etc." with "assets for measures to support the development of the next generation"), the provisions amending paragraph (3) of that Article, the provisions renumbering that Article as Article 13-2 of that Act, the provisions amending Article 14-2, paragraph (3) of that Act (excluding the part replacing "specified redevelopment buildings, etc." with "specified urban renaissance buildings, etc."), the provisions amending Article 15, paragraph (2) of that Act, the provisions amending Article 19, item (i) of that Act (excluding the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions amending Article 24-3, paragraph (4) of that Act, the provisions amending Article 26, paragraph (2), item (v) of that Act, the provisions amending Article 28-2 of that Act (including its caption), the provisions amending Article 28-3, paragraph (11) of that Act, the provisions amending Article 30-2, paragraph (2), item (i) of that Act, the provisions amending Article 33-6, paragraph (2) of that Act, the provisions amending Article 37-3, paragraph (2) of that Act, the provisions amending Article 37-10, paragraph (4), item (iii) of that Act, the provisions amending Article 37-11, paragraph (2) of that Act, the provisions amending Article 37-11-3, paragraph (5) of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (7) of that Article, the part concerning paragraph (9) of that Article, the part concerning paragraph (13) of that Article, the part concerning paragraph (16) of that Article, the part concerning paragraph (19) of that Article, the part concerning paragraph (21) of that Article and the part concerning paragraph (23) of that Article), the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions renumbering that Article as Article 37-14-4 of that Act, the provisions amending Article 37-14-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 37-14-3 of that Act, the provisions adding one Article after Article 37-14 of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3, paragraph (4) of that Act and the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part replacing "and paragraph (9)" with ", paragraph (9) and paragraph (11)"), and the provisions of Article 56, Article 57, paragraph (1), Article 58, Article 62, Article 64, paragraph (8), Article 66, Article 69, paragraph (1), Article 70, Article 97, paragraph (3), Article 115 (limited to the provisions amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)), Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (25)" with "paragraph (26)")) and Article 129 of the Supplementary Provisions;

ニからヘまでOmitted

トthe provisions of Article 17 amending Article 50 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011);

チthe provisions of Article 19 amending Article 59, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014);

五the following provisions: April 1, 2016;

イからホまでOmitted

ヘthe provisions of Article 8 amending Article 9-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-13-2, paragraph (1) of that Act, the provisions amending Article 42-4, paragraph (12), item (viii) of that Act, the provisions amending paragraph (17) of that Article (excluding the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)" and the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)", "並びに" (and, joining larger groups) with "及び" (and) and "through paragraph (3), paragraph (6), paragraph (7) and paragraph (9)" with "through paragraph (4)"), the provisions amending Article 42-12, paragraph (6) of that Act (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article"), the provisions amending paragraph (2), item (i) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article"), the provisions amending item (vii) of that paragraph (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation"), the provisions amending Article 42-12-3, paragraph (10) of that Act, the provisions amending Article 66-8 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part deleting "prescribed in paragraph (1) of that Article"), the provisions amending paragraph (4) of that Article, the provisions amending Article 68-3-4, paragraph (4) of that Act, the provisions amending Article 68-92 of that Act and the provisions amending Article 68-93-4 of that Act, and the provisions of Article 55, Article 83, paragraphs (3) and (5) and Article 94, paragraphs (3) and (5) of the Supplementary Provisions;

六から八の二までOmitted

十Omitted

十一the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) comes into effect;

イthe provisions of Article 8 amending Article 10-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-5 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (v) of that Act, the provisions amending item (vi) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions renumbering Article 37, paragraph (10) of that Act as paragraph (11) of that Article, the provisions amending paragraph (9) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article and adding one paragraph after paragraph (8) of that Article, the provisions amending Article 37-2 of that Act, the provisions amending Article 37-3 of that Act (excluding the part deleting "and Article 13-2" in paragraph (2) of that Article), the provisions amending Article 37-5 of that Act (excluding the part concerning (b) in the left-hand column of item (ii) of the table in paragraph (1) of that Article and the part concerning the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provisions amending Article 37-13, paragraph (1), item (iv) of that Act, the provisions amending Article 42-12 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 42-4, Article 42-5, paragraphs (2), (3) and (5), Article 42-6, paragraphs (7) through (9) and (12), Article 42-9, Article 42-10, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 42-12-3, paragraphs (2), (3) and (5) and Article 42-12-5, paragraphs (7) and (8), and Articles 67 through 70-2 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the amount of corporation tax before adjustment (meaning the amount of corporation tax before adjustment prescribed in Article 42-4, paragraph (6), item (ii)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items), the part concerning paragraph (6) of that Article (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article") and the part concerning paragraph (2) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article" in item (i) of that paragraph and the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation" in item (vii) of that paragraph)), the provisions renumbering that Article as Article 42-12-2 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "(Article 42-12" with "(Article 42-12-2"), the provisions amending Article 42-13, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-12, paragraph (1)" after "Article 42-11, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-10, Article 42-11" with "Articles 42-10 through 42-12"), the provisions renumbering Article 65-7, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 65-8, paragraph (18) of that Act, the provisions renumbering that paragraph as paragraph (19) of that Article and adding one paragraph after paragraph (17) of that Article, the provisions amending Article 68-3-4, paragraph (2) of that Act (limited to the part replacing "Article 42-11, paragraph (3), Article 42-12" with "Article 42-11, paragraph (3), Article 42-12-2"), the provisions amending Article 68-15-2 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 68-9, Article 68-10, paragraphs (2), (3) and (5), Article 68-11, paragraphs (7) through (9) and (12), Article 68-13, Article 68-14, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 68-15-4, paragraphs (2), (3) and (5) and Article 68-15-6, paragraphs (7) and (8), and Articles 81-13 through 81-17 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (6), item (ii)" and "referred to as the 'consolidated tax amount before adjustment' in this paragraph" with "the same applies through paragraph (3)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items)), the provisions renumbering that Article as Article 68-15-3 of that Act, the provisions adding one Article after Article 68-15 of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 68-15-2" with "Article 68-15-3"), the provisions amending Article 68-15-7, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-15-2, paragraph (1)" after "Article 68-15, paragraph (1)"), the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 68-14, Article 68-15" with "Articles 68-14 through 68-15-2"), the provisions renumbering Article 68-78, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 68-79, paragraph (19) of that Act and the provisions renumbering that paragraph as paragraph (20) of that Article and adding one paragraph after paragraph (18) of that Article, and the provisions of Article 60, Article 61, Article 64, paragraph (14), Article 67, paragraph (4), Article 73, paragraph (3), Article 76, Article 77, paragraph (1), Article 82, paragraph (3), Article 87, paragraph (1) and Article 93, paragraph (3) of the Supplementary Provisions;

十二the provisions of Article 8 amending Article 14-2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), the provisions amending the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act, the provisions amending (b) in the left-hand column of item (ii) of the table in Article 37-5, paragraph (1) of that Act and the provisions amending Article 47-2, paragraph (3), item (iv) of that Act (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), and the provisions of Article 64, paragraphs (12) and (13), Article 79, paragraphs (13) and (14) and Article 90, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect;

十三the provisions of Article 8 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (iv) of that paragraph), the provisions adding one item to Article 41-19, paragraph (1) of that Act, the provisions amending Article 42-10, paragraph (1) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (10)"), the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 68-14, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (11)"), and the provisions of Article 67, paragraph (1), Article 75, paragraph (1) and Article 86 of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect;

十四the provisions of Article 8 amending Article 57-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-53 of that Act, and the provisions of Article 80, paragraph (1) and Article 91, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (viii) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) come into effect;

十五the provisions of Article 8 amending Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-54 of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2015" with "March 31, 2020"), and the provisions of Article 80, paragraph (2), Article 91, paragraph (2) and Article 121 of the Supplementary Provisions: the date on which the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) comes into effect;

十六the provisions of Article 8 amending Article 82 of the Act on Special Measures Concerning Taxation (including its caption): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect.